Hydro Hotel Eastbourne (AQSE:HYDP) Beneish M-Score: 0.00 (As of Aug. 03, 2026)

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AQSE:HYDP Hydro Hotel Eastbourne PLC AQSE:HYDP
74 GF Score
Price £7.00
GF Value £10.21
Valuation Significantly Undervalued
! 1 Warning Sign
View Full Analysis

What is Hydro Hotel Eastbourne Beneish M-Score?

Hydro Hotel Eastbourne AQSE:HYDP 74 Beneish M-Score is 0.00 as of Aug. 03, 2026. GuruFocus rates AQSE:HYDP with a GF Score™ of 74/100 and a GF Value™ of £10.21 (Significantly Undervalued). The stock has 1 warning sign investors should review. Among 817 Travel & Leisure companies, Hydro Hotel Eastbourne ranks worse than 122398.9% on this metric.

The zones of discrimination for M-Score is as such:

An M-Score of equal or less than -1.78 suggests that the company is unlikely to be a manipulator.
An M-Score of greater than -1.78 signals that the company is likely to be a manipulator.

The historical rank and industry rank for Hydro Hotel Eastbourne's Beneish M-Score or its related term are showing as below:

During the past 10 years, the highest Beneish M-Score of Hydro Hotel Eastbourne was -4.00. The lowest was -4.00. And the median was -4.00.

Hydro Hotel Eastbourne Beneish M-Score Historical Data

* Premium members only.

The historical data trend for Hydro Hotel Eastbourne's Beneish M-Score can be seen below:

* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD.
* For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.

Hydro Hotel Eastbourne Beneish M-Score Chart

Hydro Hotel Eastbourne Annual Data
Trend Oct16 Oct17 Oct18 Oct19 Oct20 Oct21 Oct22 Oct23 Oct24 Oct25
Beneish M-Score
Get a 7-Day Free Trial Premium Member Only Premium Member Only 0.00 0.00 0.00 0.00 0.00

Hydro Hotel Eastbourne Semi-Annual Data
Oct16 Oct17 Oct18 Oct19 Oct20 Oct21 Oct22 Oct23 Oct24 Oct25
Beneish M-Score Get a 7-Day Free Trial Premium Member Only Premium Member Only 0.00 0.00 0.00 0.00 0.00

AQSE:HYDP vs MAR, HLT, H: Beneish M-Score Comparison

For the Lodging subindustry, Hydro Hotel Eastbourne's Beneish M-Score, along with its competitors' market caps and Beneish M-Score data, can be viewed below:

* Competitive companies are chosen from companies within the same industry, with headquarter located in same country, with closest market capitalization; x-axis shows the market cap, and y-axis shows the term value; the bigger the dot, the larger the market cap. Note that "N/A" values will not show up in the chart.

Hydro Hotel Eastbourne Beneish M-Score vs Travel & Leisure Industry

For the Travel & Leisure industry and Consumer Cyclical sector, Hydro Hotel Eastbourne's Beneish M-Score distribution charts can be found below:

* The bar in red indicates where Hydro Hotel Eastbourne's Beneish M-Score falls into.


AQSE:HYDP
74GF Score
Hydro Hotel Eastbourne PLC AQSE:HYDP
Beneish M-Score is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Hydro Hotel Eastbourne Beneish M-Score Calculation

The M-score was created by Professor Messod Beneish. Instead of measuring the bankruptcy risk (Altman Z-Score) or business trend (Piotroski F-Score), M-score can be used to detect the risk of earnings manipulation. This is the original research paper on M-score.

The M-Score Variables:

The M-score of Hydro Hotel Eastbourne for today is based on a combination of the following eight different indices:

M=-4.84+0.92 * DSRI+0.528 * GMI+0.404 * AQI+0.892 * SGI+0.115 * DEPI
=-4.84+0.92 * +0.528 * +0.404 * +0.892 * +0.115 *
-0.172 * SGAI+4.679 * TATA-0.327 * LVGI
-0.172 * +4.679 * -0.327 *
=

* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD.
* For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.

This Year (Oct25) TTM:Last Year (Oct24) TTM:
Total Receivables was £0.17 Mil.
Revenue was £5.10 Mil.
Gross Profit was £0.61 Mil.
Total Current Assets was £2.88 Mil.
Total Assets was £5.28 Mil.
Property, Plant and Equipment(Net PPE) was £2.40 Mil.
Depreciation, Depletion and Amortization(DDA) was £0.17 Mil.
Selling, General, & Admin. Expense(SGA) was £0.29 Mil.
Total Current Liabilities was £1.01 Mil.
Long-Term Debt & Capital Lease Obligation was £0.00 Mil.
Net Income was £0.29 Mil.
Gross Profit was £0.00 Mil.
Cash Flow from Operations was £0.37 Mil.
 Total Receivables was £0.15 Mil.
Revenue was £4.85 Mil.
Gross Profit was £0.67 Mil.
Total Current Assets was £2.67 Mil.
Total Assets was £5.16 Mil.
Property, Plant and Equipment(Net PPE) was £2.50 Mil.
Depreciation, Depletion and Amortization(DDA) was £0.19 Mil.
Selling, General, & Admin. Expense(SGA) was £0.27 Mil.
Total Current Liabilities was £1.00 Mil.
Long-Term Debt & Capital Lease Obligation was £0.00 Mil.

1. DSRI = Days Sales in Receivables Index

Measured as the ratio of Revenue in Total Receivables in year t to year t-1.

A large increase in DSR could be indicative of revenue inflation.

DSRI=(Receivables_t / Revenue_t) / (Receivables_t-1 / Revenue_t-1)
=(0.167 / 5.103) / (0.154 / 4.851)
=0.032726 / 0.031746
=

2. GMI = Gross Margin Index

Measured as the ratio of gross margin in year t-1 to gross margin in year t.

Gross margin has deteriorated when this index is above 1. A firm with poorer prospects is more likely to manipulate earnings.

GMI=GrossMargin_t-1 / GrossMargin_t
=(GrossProfit_t-1 / Revenue_t-1) / (GrossProfit_t / Revenue_t)
=(0.666 / 4.851) / (0.608 / 5.103)
=0.137291 / 0.119146
=

3. AQI = Asset Quality Index

AQI is the ratio of asset quality in year t to year t-1.

Asset quality is measured as the ratio of non-current assets other than Property, Plant and Equipment to Total Assets.

AQI=(1 - (CurrentAssets_t + PPE_t) / TotalAssets_t) / (1 - (CurrentAssets_t-1 + PPE_t-1) / TotalAssets_t-1)
=(1 - (2.876 + 2.403) / 5.279) / (1 - (2.665 + 2.498) / 5.163)
=0 / 0
=

4. SGI = Sales Growth Index

Ratio of Revenue in year t to sales in year t-1.

Sales growth is not itself a measure of manipulation. However, growth companies are likely to find themselves under pressure to manipulate in order to keep up appearances.

SGI=Sales_t / Sales_t-1
=Revenue_t / Revenue_t-1
=5.103 / 4.851
=

5. DEPI = Depreciation Index

Measured as the ratio of the rate of Depreciation, Depletion and Amortization in year t-1 to the corresponding rate in year t.

DEPI greater than 1 indicates that assets are being depreciated at a slower rate. This suggests that the firm might be revising useful asset life assumptions upwards, or adopting a new method that is income friendly.

DEPI=(Depreciation_t-1 / (Depreciaton_t-1 + PPE_t-1)) / (Depreciation_t / (Depreciaton_t + PPE_t))
=(0.193 / (0.193 + 2.498)) / (0.174 / (0.174 + 2.403))
=0.071721 / 0.06752
=

Note: If the Depreciation, Depletion and Amortization data is not available, we assume that the depreciation rate is constant and set the Depreciation Index to 1.

6. SGAI = Sales, General and Administrative expenses Index

The ratio of Selling, General, & Admin. Expense(SGA) to Sales in year t relative to year t-1.

SGA expenses index > 1 means that the company is becoming less efficient in generate sales.

SGAI=(SGA_t / Sales_t) / (SGA_t-1 /Sales_t-1)
=(0.294 / 5.103) / (0.272 / 4.851)
=0.057613 / 0.056071
=

7. LVGI = Leverage Index

The ratio of total debt to Total Assets in year t relative to yeat t-1.

An LVGI > 1 indicates an increase in leverage

LVGI=((LTD_t + CurrentLiabilities_t) / TotalAssets_t) / ((LTD_t-1 + CurrentLiabilities_t-1) / TotalAssets_t-1)
=((0 + 1.01) / 5.279) / ((0 + 0.995) / 5.163)
=0.191324 / 0.192717
=

8. TATA = Total Accruals to Total Assets

Total accruals calculated as the change in working capital accounts other than cash less depreciation.

TATA=(IncomefromContinuingOperations_t - CashFlowsfromOperations_t) / TotalAssets_t
=(NetIncome_t - NonOperatingIncome_t - CashFlowsfromOperations_t) / TotalAssets_t
=(0.286 - 0 - 0.365) / 5.279
=-0.014965

An M-Score of equal or less than -1.78 suggests that the company is unlikely to be a manipulator. An M-Score of greater than -1.78 signals that the company is likely to be a manipulator.

Frequently Asked Questions Learn more about Beneish M-Score →
What does a Beneish M-Score of 0.00 mean?
Hydro Hotel Eastbourne (AQSE:HYDP) has a Beneish M-Score of 0.00 as of Aug. 03, 2026. The Beneish M-score measures the likelihood of earnings manipulation. View historical data on Hydro Hotel Eastbourne and its competitors. According to the industry distribution chart, Hydro Hotel Eastbourne ranks #999999 out of 817 companies in the Travel & Leisure industry.
Is Hydro Hotel Eastbourne's Beneish M-Score too high?
Hydro Hotel Eastbourne's current Beneish M-Score is 0.00. Based on the distribution chart, Hydro Hotel Eastbourne ranks #999999 out of 817 companies in the Travel & Leisure industry, which is in the bottom quartile relative to peers. Overall, Hydro Hotel Eastbourne has a GF Score™ of 74/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Hydro Hotel Eastbourne's Beneish M-Score compare to MAR and HLT?
According to the Travel & Leisure industry distribution chart, Hydro Hotel Eastbourne ranks #999999 out of 817 companies for Beneish M-Score. This places Hydro Hotel Eastbourne in the lower half of its industry. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Beneish M-Score for a Travel & Leisure company?
A good Beneish M-Score depends on the Travel & Leisure industry context. However, Beneish M-Score should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high Beneish M-Score mean?
A high Beneish M-Score can signal that a stock is expensive relative to its fundamentals. The Beneish M-score measures the likelihood of earnings manipulation. View historical data on Hydro Hotel Eastbourne and its competitors. Hydro Hotel Eastbourne's current Beneish M-Score is 0.00. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Hydro Hotel Eastbourne stock overvalued right now?
Based on GuruFocus' analysis, Hydro Hotel Eastbourne (AQSE:HYDP) is currently considered Significantly Undervalued. The stock's GF Value™ is £10.21, compared to a current price of £7.00 — trading 31.4% below its estimated fair value. The current Beneish M-Score is 0.00. Hydro Hotel Eastbourne's overall GF Score™ is 74/100 with 1 warning sign to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Beneish M-Score calculated?
Beneish M-Score is calculated from a company's financial statements. For Hydro Hotel Eastbourne (AQSE:HYDP), the current Beneish M-Score is 0.00 as of Aug. 03, 2026. GuruFocus calculates this using data sourced from SEC filings and annual reports. See the calculation section and 30-year financial data on this page for the full breakdown.

Is Hydro Hotel Eastbourne (AQSE:HYDP) Overvalued in 2026?

Based on GuruFocus' analysis, Hydro Hotel Eastbourne stock appears to be undervalued. The current stock price of £7.00 is trading 31.4% below its estimated GF Value™ of £10.21. GuruFocus considers Hydro Hotel Eastbourne to be Significantly Undervalued.

Key valuation signals for AQSE:HYDP:

  • Beneish M-Score: 0.00
  • GF Value™: £10.21 vs. price of £7.00 (31.4% below fair value)
  • GF Score™: 74/100 with 1 warning sign

No single metric tells the full story. See the AQSE:HYDP stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.

Hydro Hotel Eastbourne Business Description

Address Mount Road, Hydro Hotel, Eastbourne, East Sussex, GBR, BN20 7HZ
Hydro Hotel Eastbourne PLC is a hotel operator in the United Kingdom. It operates restaurant and bar facilities and supplies event facilities and accommodation to business and private customers. The company has only one operating segment being the operation of a hotel, and one geographical segment being the United Kingdom.
74GF Score

Get the complete analysis for AQSE:HYDP

Beneish M-Score is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

£7.00
Price
£10.21
GF Value